XML 90 R75.htm IDEA: XBRL DOCUMENT v3.21.2
ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($)
shares in Millions, $ in Millions
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 07, 2021
May 12, 2021
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Dec. 31, 2020
Mar. 31, 2020
Feb. 06, 2020
Jan. 14, 2020
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     $ 21,952 $ 19,058 $ 21,673 $ 22,177 $ 22,177      
Other comprehensive income (loss)     315 54 231 (1,756)        
Other items     90 0 90 168        
Balance as     21,451 18,743 21,451 18,743 21,673      
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes         178          
Changes in tax rates or tax laws enacted or announced [member]                    
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate         $ 90          
Bottom of range                    
Changes in tax rates or tax laws enacted or announced [member]                    
Tax rate effect from change in tax rate         19.00%          
Top of range                    
Changes in tax rates or tax laws enacted or announced [member]                    
Tax rate effect from change in tax rate         25.00%          
Subsidiaries [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Percentage of voting interest in company               75.00%    
Chilean toll roads                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Disposal of ownership interest, percentage                 33.00%  
Reclassification adjustments on exchange differences on translation, net of tax           44        
Canadian district energy operations                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Disposal of ownership interest, percentage 25.00%                  
Reclassification adjustments on exchange differences on translation, net of tax $ 124                  
Colombian Regulated Distribution Operation [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Disposal of ownership interest, percentage                   17.00%
Reclassification adjustments on exchange differences on translation, net of tax           61        
Non-controlling Interest - Exchange LP Units, equity [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     11 14 $ 12 18 18      
Other comprehensive income (loss)     0 0 0 (2)        
Other items     0 (1) 0 (2)        
Balance as     11 12 11 12 12      
Non-controlling Interest - Exchange LP Units, equity [Member] | Accumulated other comprehensive income [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         5 5 5      
Other comprehensive income (loss)         0 (2)        
Balance as     5 3 5 3 5      
Non-controlling Interest - Exchange LP Units, equity [Member] | Revaluation Surplus                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         4 3 3      
Other comprehensive income (loss)         0 0        
Balance as     4 3 4 3 4      
Non-controlling Interest - Exchange LP Units, equity [Member] | Foreign Currency Translation                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (1) 1 1      
Other comprehensive income (loss)         0 (2)        
Balance as     (1) (1) (1) (1) (1)      
Non-controlling Interest - Exchange LP Units, equity [Member] | Net Investment Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         0 0 0      
Other comprehensive income (loss)         0 0        
Balance as     0 0 0 0 0      
Non-controlling Interest - Exchange LP Units, equity [Member] | Cash Flow Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         0 (1) (1)      
Other comprehensive income (loss)         0 0        
Balance as     0 (1) 0 (1) 0      
Non-controlling Interest - Exchange LP Units, equity [Member] | Available for sale                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         0 0 0      
Other comprehensive income (loss)         0 0        
Balance as     0 0 0 0 0      
Non-controlling Interest - Exchange LP Units, equity [Member] | Unrealized Actuarial Losses                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         0 0 0      
Other comprehensive income (loss)         0 0        
Balance as     0 0 0 0 0      
Non-controlling Interest - Exchange LP Units, equity [Member] | Equity accounted investments                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         2 2 2      
Other comprehensive income (loss)         0 0        
Balance as     2 2 2 2 2      
Non-controlling Interest - Exchange LP Units, equity [Member] | Issued capital [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         156 159 159      
Balance as     156   $ 156   $ 156      
Exchange LP unit conversion, shares         0.0   0.3      
Non-controlling Interest - Redeemable Partnership Units [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     1,643 1,606 $ 1,687 2,039 $ 2,039      
Other comprehensive income (loss)     56 4 41 (240)        
Other items     (8) 0 (8) 41        
Balance as     1,703 1,520 1,703 1,520 1,687      
Non-controlling Interest - Redeemable Partnership Units [Member] | Accumulated other comprehensive income [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     194 (47) 209 223 223      
Other comprehensive income (loss)     56 4 41 (240)        
Class A Shares of BIPC, Issuance, Value           5        
Other items     (69) 0 (69) (31)        
Balance as     181 (43) 181 (43) 209      
Non-controlling Interest - Redeemable Partnership Units [Member] | Revaluation Surplus                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         438 391 391      
Other comprehensive income (loss)         (20) (7)        
Class A Shares of BIPC, Issuance, Value           0        
Other items         (69) (18)        
Balance as     349 366 349 366 438      
Non-controlling Interest - Redeemable Partnership Units [Member] | Foreign Currency Translation                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (647) (546) (546)      
Other comprehensive income (loss)         8 (257)        
Class A Shares of BIPC, Issuance, Value           5        
Other items         0 (13)        
Balance as     (639) (811) (639) (811) (647)      
Non-controlling Interest - Redeemable Partnership Units [Member] | Net Investment Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         17 14 14      
Other comprehensive income (loss)         (9) 19        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     8 33 8 33 17      
Non-controlling Interest - Redeemable Partnership Units [Member] | Cash Flow Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (9) (37) (37)      
Other comprehensive income (loss)         16 (18)        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     7 (55) 7 (55) (9)      
Non-controlling Interest - Redeemable Partnership Units [Member] | Available for sale                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         13 (2) (2)      
Other comprehensive income (loss)         43 12        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     56 10 56 10 13      
Non-controlling Interest - Redeemable Partnership Units [Member] | Unrealized Actuarial Losses                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (12) (4) (4)      
Other comprehensive income (loss)         2 (1)        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     (10) (5) (10) (5) (12)      
Non-controlling Interest - Redeemable Partnership Units [Member] | Equity accounted investments                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         409 407 407      
Other comprehensive income (loss)         1 12        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     410 419 410 419 409      
Non-controlling Interest - Redeemable Partnership Units [Member] | Issued capital [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     2,328 2,328 2,328 2,328 2,328      
Other items       0 0 0        
Balance as     2,328 2,328 2,328 2,328 2,328      
Limited Partners 1 [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     4,129 4,008 4,233 5,048 5,048      
Other comprehensive income (loss)     134 11 99 (574)        
Other items     (21) 19 (21) 118        
Balance as     4,275 3,823 4,275 3,823 4,233      
Limited Partners 1 [Member] | Accumulated other comprehensive income [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     417 (168) 452 473 473      
Other comprehensive income (loss)     134 11 99 (574)        
Class A Shares of BIPC, Issuance, Value           18        
Other items     (170) 0 (170) (74)        
Balance as     381 (157) 381 (157) 452      
Limited Partners 1 [Member] | Revaluation Surplus                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         1,015 899 899      
Other comprehensive income (loss)         (49) (16)        
Class A Shares of BIPC, Issuance, Value           0        
Other items         (170) (43)        
Balance as     796 840 796 840 1,015      
Limited Partners 1 [Member] | Foreign Currency Translation                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (1,562) (1,324) (1,324)      
Other comprehensive income (loss)         15 (620)        
Class A Shares of BIPC, Issuance, Value           18        
Other items         0 (31)        
Balance as     (1,547) (1,957) (1,547) (1,957) (1,562)      
Limited Partners 1 [Member] | Net Investment Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         37 30 30      
Other comprehensive income (loss)         (20) 46        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     17 76 17 76 37      
Limited Partners 1 [Member] | Cash Flow Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (14) (82) (82)      
Other comprehensive income (loss)         39 (42)        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     25 (124) 25 (124) (14)      
Limited Partners 1 [Member] | Available for sale                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         39 0 0      
Other comprehensive income (loss)         106 30        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     145 30 145 30 39      
Limited Partners 1 [Member] | Unrealized Actuarial Losses                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (36) (18) (18)      
Other comprehensive income (loss)         5 0        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     (31) (18) (31) (18) (36)      
Limited Partners 1 [Member] | Equity accounted investments                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         973 968 968      
Other comprehensive income (loss)         3 28        
Class A Shares of BIPC, Issuance, Value           0        
Other items         0 0        
Balance as     976 996 976 996 973      
Limited Partners 1 [Member] | Issued capital [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     5,529 5,498 5,526 5,495 5,495      
Other items     0 19 0 20        
Balance as     5,532 5,520 5,532 5,520 5,526      
Non-controlling Interest - Class A Shares, equity [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     622 625 638 0 0      
Other comprehensive income (loss)     20 2 15 1        
Other items     (3) (18) (3) (18)        
Balance as     643 576 643 576 638      
Non-controlling Interest - Class A Shares, equity [Member] | Accumulated other comprehensive income [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         62 0 0      
Other comprehensive income (loss)         15 1        
Class A Shares of BIPC, Issuance, Value         (23)          
Other items         (27)          
Balance as     50 (22) 50 (22) 62      
Non-controlling Interest - Class A Shares, equity [Member] | Revaluation Surplus                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         27 0 0      
Other comprehensive income (loss)         (7) 0        
Class A Shares of BIPC, Issuance, Value         0          
Other items         (27)          
Balance as     (7) 0 (7) 0 27      
Non-controlling Interest - Class A Shares, equity [Member] | Foreign Currency Translation                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         28 0 0      
Other comprehensive income (loss)         2 0        
Class A Shares of BIPC, Issuance, Value         (23)          
Other items         0          
Balance as     30 (23) 30 (23) 28      
Non-controlling Interest - Class A Shares, equity [Member] | Net Investment Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (6) 0 0      
Other comprehensive income (loss)         (3) 0        
Class A Shares of BIPC, Issuance, Value         0          
Other items         0          
Balance as     (9) 0 (9) 0 (6)      
Non-controlling Interest - Class A Shares, equity [Member] | Cash Flow Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         22 0 0      
Other comprehensive income (loss)         6 5        
Class A Shares of BIPC, Issuance, Value         0          
Other items         0          
Balance as     28 5 28 5 22      
Non-controlling Interest - Class A Shares, equity [Member] | Available for sale                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         5 0 0      
Other comprehensive income (loss)         16 4        
Class A Shares of BIPC, Issuance, Value         0          
Other items         0          
Balance as     21 4 21 4 5      
Non-controlling Interest - Class A Shares, equity [Member] | Unrealized Actuarial Losses                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (3) 0 0      
Other comprehensive income (loss)         0 (1)        
Class A Shares of BIPC, Issuance, Value         0          
Other items         0          
Balance as     (3) (1) (3) (1) (3)      
Non-controlling Interest - Class A Shares, equity [Member] | Equity accounted investments                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (11) 0 0      
Other comprehensive income (loss)         1 (7)        
Class A Shares of BIPC, Issuance, Value         0          
Other items         0          
Balance as     (10) (7) (10) (7) (11)      
Non-controlling Interest - Class A Shares, equity [Member] | Issued capital [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (19) 0 0      
Balance as     (19)   (19)   (19)      
General Partner 1 [Member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as     19 19 19 24 24      
Other comprehensive income (loss)     0 0 0 (3)        
Other items       0 0 0        
Balance as     20 17 20 17 19      
General Partner 1 [Member] | Accumulated other comprehensive income [member]                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         3 4 4      
Other comprehensive income (loss)         0 (3)        
Balance as     3 1 3 1 3      
General Partner 1 [Member] | Revaluation Surplus                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         7 6 6      
Other comprehensive income (loss)         0 0        
Balance as     7 6 7 6 7      
General Partner 1 [Member] | Foreign Currency Translation                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         (12) (9) (9)      
Other comprehensive income (loss)         0 (3)        
Balance as     (12) (12) (12) (12) (12)      
General Partner 1 [Member] | Net Investment Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         2 2 2      
Other comprehensive income (loss)         0 0        
Balance as     2 2 2 2 2      
General Partner 1 [Member] | Cash Flow Hedges                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         1 0 0      
Other comprehensive income (loss)         0 0        
Balance as     1 0 1 0 1      
General Partner 1 [Member] | Available for sale                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         0 0 0      
Other comprehensive income (loss)         0 0        
Balance as     0 0 0 0 0      
General Partner 1 [Member] | Unrealized Actuarial Losses                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         0 0 0      
Other comprehensive income (loss)         0 0        
Balance as     0 0 0 0 0      
General Partner 1 [Member] | Equity accounted investments                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Balance as         5 5 5      
Other comprehensive income (loss)         0 0        
Balance as     $ 5 $ 5 $ 5 5 $ 5      
Non-controlling Interest - Exchangeable Shares, equity                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Reclassification adjustments on exchange differences on translation, net of tax           $ 23        
U.K. regulated distribution business                    
Disclosure of analysis of other comprehensive income by item [line items]                    
Reclassification adjustments on exchange differences on translation, net of tax   $ 142